Utah Statutes

§ 59-28-102 — Definitions.

Utah·Title 59 Revenue and Taxation·Ch. 59-28 State Transient Room Tax Act

As used in this chapter:

(1)"Agreement" means the same as that term is defined in Section 59-12-102.
(2)"Certified service provider" means the same as that term is defined in Section 59-12-102.
(3)"Initial rate" means a rate of 0.32%.
(4)"Model 2 seller" means the same as that term is defined in Section 59-12-102.
(5)"Purchaser" means the same as that term is defined in Section 59-12-102.
(6)"Sales price" means the same as that term is defined in Section 59-12-102.
(7)"Secondary rate" means a rate of 0.75%.
(8)"Seller" means the same as that term is defined in Section 59-12-102.

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Legislative History

Amended by Chapter 270, 2025 General Session

Nearby Sections

15
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